Nothing too overly thought out or strategic here. Just a quick construction of next year's Opening Day roster as I would build it from the players that I know could still be under team control next year. This means no impending free agents - so long Drew, Young, and Cap - and it assumes that the Yankees will tender offers to all their key arbitration-eligible players. Here's how it looks:
Starting Lineup:

Not much different from the roster that opened and closed last season. The meat of the starting lineup, starting rotation, and bullpen is intact and there are still needs to upgrade the back ends of the pitching staff and the bench.

There's a chance of very little roster turnover from this year to next year if the front office decides to stand pat and continue to wait out their current big money contracts. If they do decide to be active in the free agent and trade markets, however, the areas of need are as obvious as they were last offseason.